Published on Wednesday, 5 March 2025 at 1:29:18 PM
The Shire of Dandaragan has taken proactive steps to strengthen financial controls following a significant finding identified in the 2023/24 Annual Audit.
During the audit, the Office of the Auditor General noted that there was no formal independent approval process for manual journal entries and no restricted access for users posting journal entries. While these entries do not involve direct cash transactions, Council has implemented best-practice measures to further enhance transparency and accountability in financial reporting.
To address this finding, the Shire’s Corporate Services team has introduced a new review process. Every manual journal entry is now independently reviewed by both the Accountant and Assistant Accountant before being included in financial reports. Additionally, an end-of-month review by an executive or the CEO remains in place to ensure a high level of oversight.
Council formally endorsed these corrective actions at its recent meeting and remains committed to maintaining strong financial governance practices.
If you would like to read the agenda item and minutes, you will find them on our website under the 27 February Ordinary Council Meeting.
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